In order to recycle the waste polyphenylene sulfide(PPS)filter bag, it was treated by alkali washing, and then the multi-layer sound-absorbing composite material was prepared by combining the alkali washed filter bag and polyurethane (PU)film of different thickness and specification by hot air bonding and molding processing method. With scanning electron microscope, vertical combustion tester, electronic fabric strength machine and noise vibration test system, the morphological characteristics, flame retardancy, mechanical properties, sound absorption and insulation properties of PPS+PU+PPS and PPS+PU+PPS+PU+PPS were characterized. The results show that a small amount of dust particles remain on the surface of the alkali washed filter bag, but there was no trace of fiber damage and fracture. There were more pores between fibers, and the pores between composite fibers were reduced with a densified interior. Compared with the single-layer PPS filter material, the flame retardancy of the treated composite remained to be satisfactory. For the same structure, its mechanical properties were positively correlated with the thickness of PU film. For the two structures, The sound absorption coefficient shows the same change characteristics, and its size is negatively correlated with the film thickness, up to 0.27 in the high-frequency stage. However, the transmission loss is negatively correlated with the film thickness, and the PPS+PU+PPS+PU+PPS structure is up to 41 dB in the high-frequency stage.